Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...
Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...
Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...
Custom Duty : CAAR Delhi declined an advance ruling on roasted areca nut classification as the issue had already been decided by the Madras HC u...
Custom Duty : CAAR Mumbai disallowed the advance ruling application on roasted areca nut classification as the issue had already been decided by...
Custom Duty : CAAR Mumbai disallowed the advance ruling application on roasted areca nut classification under Section 28-I(2)(b) as the issue ha...
Custom Duty : In re Webintosh Technologies Private Limited (CAAR Mumbai) M/s Webintosh Technologies Pvt. Ltd. filed an application before the Cu...
Custom Duty : Gujarat HC dismissed the writ petition, holding Section 9C appeal before CESTAT was the appropriate remedy in absence of jurisdict...
Custom Duty : Notification No. 29/2026-Customs grants customs duty concessions on specified UK imports from 15 July 2026, subject to TRQ and ori...
Custom Duty : CBIC Circular 33/2026-Customs implements self-certified Origin Declarations, URN authentication and transition provisions under In...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Bombay High Court held that as arrest memo needs to contain the gist of offence alleged to have been committed Absence of the same, makes arrest memo bereft of necessary particulars. Accordingly, bail granted to the applicant.
CESTAT, Chennai, ruled that customs brokers cannot be held liable for the undervaluation of goods. The court held that the valuation of goods is determined by the contract between the exporter and importer, and customs brokers do not have any influence in this matter.
CBIC further amends Notification No. 61/94-Customs (N.T.) dated the 21st November 1994 vide Notification No. 01/2023-Customs (N.T.), Dated: 04.01.2023. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2023-Customs (N.T.) Dated: 4th January, 2023 G.S.R. 9(E).—In exercise of the powers conferred by clause (a) of sub-section (1) read with […]
KPG Enterprise Vs C.C.E. Jamnagar (prev.) (CESTAT Ahmedabad) The issue mainly involved is whether MEA S.O. 2158(E) dated 20.06.2016 prohibited the subject vessel imported for breaking purpose. The case of the department is that S.O. dated 20.06.2016 is issued in order to implement the UNSC resolutions and prohibited the subject vessel for entry into India […]
A perusal of the communication dated 21.11.2022 would show that the benefit of the concessional rate of customs duty available to the petitioner for importing equipment for the purpose of its solar power project, has been denied on account of a purported retrospective amendment to the Project Import Regulations, 1986
CESTAT Chennai held that conditions as prescribed under Board’s Circular No. 36/2010 dated 23.09.2010 is duly complied and accordingly conversion from free shipping bills to Advance Authorization shipping bills needs to be allowed.
CESTAT Ahmedabad held that main allegation of manipulation of final boiling point in the test report vis-à-vis- classification of product thereof not clarified in the order Hence impugned order cannot be sustained as all the charges flow from fundamental charge of manipulating test report.
The Timberland Vs Commissioner of GST & CE (Appeals) (CESTAT Chennai) In paragraph-7 of the impugned order, the first appellate authority has clearly recorded that the appellant did not submit the Country of Origin Certificate as prescribed, either during the assessment stage or appellate stage. Against this, the learned Consultant would contend that the Bill […]
In re Holitech India Pvt. Ltd. (CAAR Delhi) The question under the application for advance ruling relates to classification of goods. Further, it is also observed that Sub-section (b) of section 28E of the Customs Act, 1962 lays down that Advance Ruling means a written decision on any of the questions referred to in section […]
projectors in question are machines working in conjunction with an automatic data processing machine and performing a specific function other than data processing, thus the same merit classification in the headings appropriate to their respective function i.e 85286200.
